Principal Commissioner of Income Tax v. Bhadani Financiers Pvt. Ltd.
2021 SCC OnLine DEL 4430Reported decision2021#5457 most cited
What is Principal Commissioner of Income Tax v. Bhadani Financiers Pvt. Ltd. authority for?
No addition can be made under Section 153A of the Income-tax Act if the assessment had attained finality prior to the search and no incriminating documents or materials were found during the search.
21
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.
Also referred to as
Principal Commissioner of Income Tax v. Bhadani Financiers Pvt. Ltd. · Section 153A · search assessment · incriminating material · finality of assessment · non-abated assessment
